Tax Calendar

NOTE: This calendar shows important property tax deadlines for appraisal districts, taxing units, and property owners set forth in the Tax Code. Section 1.06 provides that “[i]f the last day for the performance of an act is a Saturday, Sunday, or legal state or national holiday, the act is timely if performed on the next regular business day.” The deadlines shown in this calendar reflect dates as they are provided in the Tax Code without any adjustment for an extension that might be applicable pursuant to Section 1.06. Contact your local appraisal district office or tax office if a due date falls on a weekend or holiday. To the extent that you need or want legal advice or are seeking an interpretation of statutory provisions, you should contact an attorney who can consult with you and, if necessary, represent you personally. The Property Tax Assistance Division cannot provide legal advice concerning this and other matters for which no statutory authorization exists.

This information is provided by the Comptroller of Public Accounts as a public service and is intended to be used solely for informational purposes. The information neither constitutes nor serves as a substitute for legal advice. To obtain professional assurance regarding the issues addressed herein, the services of a competent professional should be sought.

January

1

Date that taxable values and qualification for certain exemptions are determined for the tax year (except for inventories appraised Sept. 1) (Secs. 11.42, 23.01, 23.12).*

Date a tax lien attaches to property to secure payments of taxes, penalties and interest that will be imposed for the year (Sec. 32.01).

Date that members of county appraisal district (CAD) boards of directors begin two-year terms; half the members begin two-year terms if the CAD has staggered terms (Secs. 6.03, 6.034).

Date rendition period begins; continues through April 15 for those property owners not requesting a filing extension (Sec. 22.23).

10

If a tax bill from the previous year is mailed after this date, the delinquency date is postponed (Sec. 31.04).

31

Deadline for the Texas Comptroller to publish the preliminary Property Value Study (PVS) findings, certify findings to the Texas Education Commissioner, and deliver findings to each school district (Government Code Sec. 403.302).NOTE: A qualified school district or property owner may protest preliminary findings by filing a petition with the Comptroller not later than the 40th day after the date (whether Jan. 31 or an earlier date) on which the Comptroller’s findings are certified to the Texas Commissioner of Education (Government Code Sec.403.303).

Last day for chief appraiser to deliver applications for agricultural designation and exemptions requiring annual applications (Secs. 11.44, 23.43).

Last day for disabled, 65-or-older or unmarried surviving spouse of disabled veteran homeowners to pay one quarter of homestead property taxes if using the installment payment option (Sec. 31.031).

Last day for homeowners or qualified businesses whose properties were damaged in a disaster within a designated disaster area to pay one quarter of taxes if using installment payment option (Sec. 31.032).

Last day for a CAD to give public notice of the capitalization rate to be used in that year to appraise property with low- and moderate-income housing exemption (Sec. 11.1825).

Date that taxes imposed the previous year become delinquent if a bill was mailed on or before Jan. 10 of the current year. Rollback tax for change of use of 1-d, 1-d-1, timber, and restricted-use timber land becomes delinquent if taxing unit delivered a bill to the owner on or before Jan. 10 of the current year (Secs. 23.46, 23.55, 23.76, 23.9807, 31.02).

Deadline for a chief appraiser to provide notice regarding the availability of agreement forms authorizing electronic communication, on or before this date (or as soon as practicable) if delivering the form (Sec. 1.085).

Last day to request separate appraisal for interest in a cooperative housing corporation (Sec. 23.19).

March

31

Last day for taxing units’ second quarterly payment for the current year CAD budget (Sec. 6.06).

Last day for disabled, 65-or-older or unmarried surviving spouse of disabled veteran homeowners to pay first installment on taxes (Sec. 31.031).

Last day for homeowners or qualified businesses whose properties were damaged in a disaster area to pay first installment on taxes (Sec. 31.032).

Last day for qualified community housing development organizations to file listing of property acquired or sold during the past year with the chief appraiser (Sec. 11.182).

April

1

Last day (or as soon as practicable thereafter) for chief appraiser to mail notices of appraised value for single-family residence homestead properties (Sec. 25.19).

Last day for the chief appraiser to notify the taxing units of the form in which the appraisal roll will be provided to them (Sec. 26.01).

15

Last day for property owners to file renditions and property information reports unless they request a filing extension in writing (Sec. 22.23).NOTE: The Comptroller and each chief appraiser are required to publicize the legal requirements for filing rendition statements and the availability of the forms in a manner reasonably designed to notify all property owners of the law (Sec. 22.21). Chief appraisers need to check with their legal counsel to determine the manner and timing of this notice to meet the legal requirement.

30

Last day for property owners to file these applications or reports with the CAD:

Some exemption applications (Sec. 11.43)**

Notice to chief appraiser that property is no longer entitled to an exemption not requiring annual application (Sec. 11.43);

Last day for chief appraiser to certify estimate of the taxable value for counties, municipalities, and school districts (counties and municipalities can choose to waive the estimate) (Sec. 26.01). A school district may use this certified estimate when preparing the notices to adopt the budget and tax rate (Education Code Sec. 44.004).

Last day for property owners to file protest with ARB (or by 30th day after notice of appraised value is delivered, whichever is later) in connection with properties that are single-family residence homesteads; however, a property owner may file a protest before June 1 if the ARB has not approved the appraisal records (Sec. 41.44).

May

1

Last day (or as soon as practicable thereafter) for chief appraiser to mail notices of appraised value for properties other than single-family residence homesteads (Sec. 25.19).

Period when chief appraiser must publish notice about taxpayer protest procedures in a local newspaper with general circulation (Secs. 41.41, 41.70).

2

Beginning of time period when taxing units must notify delinquent taxpayers that taxes delinquent on July 1 will incur additional penalty for attorney collection costs at least 30 days and not more than 60 days before July 1. Period ends on June 1 (Sec. 33.07).

15

Last day for property owners to file renditions and property information reports if they requested an extension in writing. For good cause, chief appraiser may extend this deadline an additional 15 days (Sec. 22.23).

Last day for chief appraiser to determine whether a sufficient number of eligible taxing units filed resolutions to change CAD’s finance method (Sec. 6.061).

24

Last day for chief appraiser to notify taxing units of change in the CAD’s finance method (Sec. 6.061).

31

Last day for taxing units to file challenges with ARB (or within 15 days after the date the appraisal records are submitted to ARB (whichever is later) (Sec. 41.04).

Last day for disabled, 65-or-older or unmarried surviving spouse of disabled veteran homeowners to pay second installment on taxes (Sec. 31.031).

Last day for homeowners and qualified businesses whose properties were damaged in a disaster area to pay second installment on taxes (Sec. 31.032).

Last day for property owners to file protests with ARB (or by 30th day after the date the notice of appraised value is delivered, whichever is later) in connection with a property that is not a single-family residence homestead (Sec. 41.44(a)(2)).

Last day for property owner to file a protest with ARB in connection with properties that are single-family residence homesteads if the ARB has not approved the appraisal records; otherwise the deadline to file a protest for single-family residence homesteads is before May 1 or by the 30th day after notice of appraised value is delivered, whichever is later (Sec. 41.44).

Last day for a religious organization that has been denied an 11.20 exemption because of the charter to amend the charter and file a new application or the 60th day after the date of notification of the exemption denial, whichever is later (Sec. 11.421).

June

14

Last day for chief appraiser to submit proposed budget for next year to CAD board and taxing units (unless taxing units have changed CAD’s fiscal year) (Sec. 6.06).

Last day to pay second half of split payment for taxes imposed last year (Sec. 31.03).

Last day for taxing units’ third quarterly payment for CAD budget for the current year (Sec. 6.06).

Last day to form a taxing unit to levy property taxes for the current year (Sec. 26.12).

Last day for taxing units to adopt local option percentage homestead exemptions (Sec. 11.13).

Last day for a private school that has been denied an 11.21 exemption because of the charter to amend the charter and file a new application (or the 60th day after the date of notification of the exemption denial, whichever is later) (Sec. 11.422).

A taxing unit or CAD may provide that taxes that become delinquent on or after February 1 of a year but not later than May 1 of that year and that remain delinquent on July 1 of the year in which they become delinquent incur an additional penalty to defray costs of collection, if the unit or CAD or another unit that collects taxes for the unit has contracted with an attorney to enforce the collection of delinquent taxes (Sec. 33.07).NOTE: Taxing units and CADs that have imposed the additional penalty for collection costs under Sec. 33.07 may provide for an additional penalty for attorney collection costs of taxes that become delinquent on or after June 1 under Secs. 26.07(f), 26.15(e), 31.03, 31.031, 31.032, 31.04, or 42.42. The penalty is incurred on the first day of the first month that begins at least 21 days after the date the collector sends property owner a notice of delinquency and penalty (Sec 33.08).

Last day for review and protests of appraisals of railroad rolling stock values (or as soon as practicable thereafter); once the appraised value is approved, the chief appraiser certifies to the Comptroller the allocated market value (Secs. 24.35, 24.36).

20

Date ARB must approve appraisal records, but may not do so if more than 5 percent of total appraised value remains under protest. The board of directors of a CAD with a population of 1 million or more may postpone the deadline to Aug. 30 or increase the threshold percentage from 5 to 10 percent of the appraised value of properties not under protest (Sec. 41.12).

25

Last day for Texas Comptroller to certify apportionment of railroad rolling stock value to counties, with supplemental records after that date (Sec. 24.38).

Last day for chief appraiser to certify appraisal roll to each taxing unit (Sec. 26.01).

31

Last day for disabled, 65 or older, or unmarried surviving spouse of disabled veteran homeowners to pay third installment on taxes (Sec. 31.031).

Last day for homeowners and qualified businesses whose properties were damaged in a disaster area to pay third installment on taxes (Sec. 31.032)

Last day for property owners to apply for Sept. 1 inventory appraisal for the next year (Sec. 23.12).

August

1

Date taxing unit’s assessor submits appraisal roll and date that collector submits collection rate estimate for the current year to the governing body (or soon after as practical) (Sec. 26.04).

Date ARB must approve appraisal records for CADs in counties with populations of 1 million or more where the board of directors has postponed the deadline from July 20 (Sec. 41.12).

31

If a tax bill is returned undelivered to a taxing unit by the United States Postal Service, a taxing unit must waive penalties and interest if the taxing unit does not send another tax bill at least 21 days before the delinquency date to the current mailing address furnished by the property owner and the property owner establishes that a current mailing address was furnished to the CAD for the tax bill before Sept. 1 of the year in which the tax is assessed (Sec. 33.011).

Last day taxing units may file resolutions with the CAD board to oppose proposed change in the CADfinance method (Sec. 6.061).

Last day for taxing unit entitled to vote for appointment of CAD directors to file a resolution opposing a change by the CAD board in the number and selection of directors (Sec. 6.031).

September

1

Date that taxable value of inventories may be determined at property owner’s written option (Sec. 23.12).

14

Last day for CAD board to adopt CAD budget for the next year, unless a district has changed its fiscal year (Sec. 6.06).

Last day for CAD board to notify taxing units in writing if a proposal to change a finance method by taxing units’ unanimous consent has been rejected (Sec. 6.061).

Last day for CAD board to notify taxing units in writing if a proposal to change the number or method of selecting CAD directors is rejected by a voting taxing unit (Sec. 6.031).

29

Last day for taxing units to adopt tax rate for the current year, or before the 60th day after the date the certified appraisal roll is received by a taxing unit, whichever is later. Failure to adopt by these required dates results in a unit adopting the lower of its effective tax rate for this year or last year’s tax rate; unit’s governing body must ratify new rate within five days of establishing rate (Sec. 26.05).

30

Last day for taxing units’ fourth quarterly payment for CAD budget for the current year (Sec. 6.06).

October

1

Date tax assessor mails tax bills for the year (or soon after as practical) (Sec. 31.01).

November

30

First half of split payment of taxes is due on or before this date (Sec 31.03).

December

1-31

Time when appraisal office may conduct a mail survey to verify homestead exemption eligibility (Sec. 11.47).

31

Last day for taxing units’ first quarterly payment for CAD budget for next year (Sec. 6.06).

*

Property Tax Code citations, unless otherwise noted.

**

Exemption applications for cemeteries, charitable organizations, private schools, nonprofit water and wastewater supply corporations and other nonprofit organizations must be filed within one year of acquiring the property. Unless birth date information has been provided to the appraisal district, persons who become age 65 or qualify as disabled during a tax year must apply for the applicable homestead exemptions within one year of qualifying (Sec. 11.43).